Payroll and CIS returns

What do I have to do as an employer?

Each time you pay staff you must report that pay to HMRC on or before payday, and then pay over the PAYE and National Insurance that is due. Both have fixed deadlines, and late or incorrect submissions lead to penalties, which is why many owners hand payroll to their accountant.

What ABLM does

• Payroll management: salary calculations through to regulatory compliance
• Accurate, timely payroll processing
• The PAYE and National Insurance due, calculated with advice on what to pay and when. We handle the payment itself only if that is agreed
• Monthly CIS returns for contractors, and help with CIS deductions and tax refunds for subcontractors
• Payroll records that fit with your accounts and bookkeeping

Payroll deadlines

Reporting pay to HMRC

A Full Payment Submission on or before your employees’ payday

Paying PAYE to HMRC

By the 22nd of the following tax month if paying electronically (the 19th if paying by post)

The Construction Industry Scheme

Under CIS, contractors make deductions from payments to subcontractors and send HMRC a monthly return. We prepare the monthly CIS returns for contractors, and help subcontractors with CIS deductions and tax refunds.

CIS monthly return

Must reach HMRC by the 19th of every month following the last tax month

Late CIS return

A £100 penalty applies if a return is just one day late, rising with longer delays

Rules from GOV.UK, checked 8 October 2026. Rules and thresholds change, so we confirm the current position for your business.

Where we work

ABLM is based in Peterborough. We work with small businesses and limited companies in Peterborough, Wisbech and the Fenland area, Whittlesey, Chatteris and March, and with owner-managed and family-run businesses across England, including many clients in London. You stay in touch with the team through Teams, phone and email, with face-to-face meetings available if you prefer.